The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1887-02-11
BLOOM POOR TAXES.

In order to get decision as to the
proper method Of collecting taxes in
Bloom Poor District, case stated was
fled, and the court on Monday de-
livered the following opinion:
By the provisions of the second Sec
too of the Wilkesbarre Act, Pamphlet
Law, 1860 page $50, extended to the
then township of Bloom by the Act of
1869, p. L. page--both referred
to in the case stated, the directors of
the poor of Bloom township with the
other townships connected with it, and
their successors were created body
polite and corporate, in law to all in
tents and purposes whatsoever relat-
ing to the poor of the district, having
perpetual succession, by the name style
and title of the directors of the poor Of
Bloom Poor District. This change
from Wilkesbarre township to Bloom
Poor District is warranted by the Act
of 1869 above mentioned.
BY the fourth section of the Act the
directors have power to appoint
treasurer, collector, steward, a
physician, and such other assistants as
they may deem necessary. They have
power to levy taxes for defraying the
expenses of the purchase of farm,
erecting buildings and maintaining the
poor, and except so far as is provided
and limited in the Act, they have all
the power and duties which, overseers
of the poor were then required by law
TO exercise and perform.
They were thereby authorized to
lay rate or assessment on property
therein mentioned, and are required to
issue their warrant to the collector, at
tached to a fair duplicate of said tax
authorizing and requiring him to de-
mand, receive and collect, from every
person therein named the sum where
with such person stands charged, IN
the manner and by the same process
as poor toceS are noac (1S69 By laao
collectoble.
The manner and process of collecting
poor taxes at that time are fully set
forth in the 3lst to 36th Sections of
the Act of Is April 1884, Purd. Dig.
1894. Under that law the collector
must have a warrant from the overseers
of the poor, there must be demand and
refusal to pay; a warrant from a
justice of the peace to levy and sell the
goods of the delinquent on notice etc.
In the case under consideration the
defendant was appointed by the Di-
rectors of the poor of the Bloom Dis.
trict. Taxes were duly assessed and
levied against the plaintiff with the
other tax payers of Bloomsburg, late
the township of Bloom, Ninety-five
per cent of tax against the plaintiff
was paid and on his refusal to pay the
balance, the defendant after procuring
warrant from justice of the peace,
made the levy on the property, to re-
cover damages for which act this suit
is brought.
The plaintiff contends, that having
paid his tax within the time specified
by the Act entitled An Act regula
ting the collection of taxes in the sew
eral borOughs and Townships of the
commonwealth, passed June % 1885,
p. L. 1877, he is entitled to deduction
of five per cent. from the amount
charged against him.
The question raised by the case is
whether that Act applies to the Bloom
Poor District in regard to the collection
of taxes for the maintenance of the
poor within that territory.
The title of the Act, and the pro-
visions of the first section, limit the
scope of the Act 10 townships and
boroughs acting in the capacity Of
such municipality, so far as the elect
ion of collector is concerned. The
fourth section however might be held
TO extend to all taxes, county, borough,
township, school, poor ana taxes levied
by other authority empowered TO levy
taxes within the several boroughs OF
the commonwealth, and therefore to
embrace corporate poor district. were
it not for the last section OF the Act,
which provides, that, $50 much of all
general Acts heretofore passed, as is
inconsistent herewith, is hereby re-
pealed, but this act shall not apply to
any taxes, the collection Of which is
regulated by local law 1t clearly
appears by this section that the other
mentioned 10 the fourth
section are such as under general law